Nevertheless, its distinguishing Libson Shops on the ground that Libson Shops involved the use of NOLs that could not have been used had the merger not occurred suggests that Newmarket should have been confined to the facts of the case before it -- involving a mere reincorporation of a business in another State with the surviving corporation being identical with the merged
corporation but for the new corporate domicile.
is larger at 2,415 acres and includes two non-contiguous project areas which were merged
Equitable Life Insurance Company of Iowa, Des Moines, Iowa, merged
into Golden American Life Insurance Co.
The new geographic market of the merged
company's product can pose risk to the substitutability and adequate competition available to buyers.
Based on the foregoing, when a corporation (1) is merged
with or into another corporation (with the other corporation surviving) or (2) is one of two or more corporations that merge to form a new corporation, an officer of the surviving or resulting corporation appears to be the proper person to sign the income tax return of the merged
corporation for the tax year resulting from the merger (or any other unfiled returns).
into American Health and Life Insurance Co.
When the merger has been consummated, the former shareholders of Protalix are to receive shares of the merged
company's common stock in exchange for all of their ordinary shares of Protalix.
On July 1, the company merged
into Harleysville Mutual Insurance Co.
24, the company merged
into its parent, Trenwick America Reinsurance Corp.
The newly merged
company is headquartered in Coral Springs, Florida, and has more than 250 employees.
into American General Life Insurance Co.
SAN FRANCISCO -- Fitch Ratings assigns an initial rating of 'A' to the Chico Redevelopment Agency, Chico Amended and Merged
Redevelopment Project, 2005 tax allocation bonds.